Qualified Performing Artist - Form 2106

[Sabscom]

Do twitch streamers or OnlyFans performers qualify as "Qualified Performing Artist"? 

 - for business expenses on form 2106 purposes - 

[IRonMaN]

You have a different client base than I do, but are they actually paid on a W-2 instead of a 1099?

[Terry53029]

I thought both groups got paid on a 1099NEC.  See link,

https://www.law.cornell.edu/definitions/uscode.php?width=840&height=800&iframe=true&def_id=26-USC-19...

The definition In general For purposes of subsection (a)(2)(B), the term “qualified performing artist” means, with respect to any taxable year, any individual if— (A) such individual performed services in the performing arts as an employee during the taxable year for at least 2 employers,

[George4Tacks]

I would assume that the question might be what they can deduct on Schedule C. Ordinary and necessary expenses. https://www.law.cornell.edu/uscode/text/26/162